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Pengaruh Faktor Internal Perusahaan terhadap Kebijakan Dividen Pada Perusahaan LQ45 Mita Handayani; Anita Wijayanti; Suhendro Suhendro
Jurnal Ilmiah Universitas Batanghari Jambi Vol 21, No 1 (2021): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v21i1.1223

Abstract

Expecting income or return from the company is the general target of investors in investing. Dividends are one of the incomes that investors want. This study aims to analyze the influence of profitability, liquidity, company size, sales growth and IOS on dividend policy. For this research was taken in LQ45 companies listed on the Indonesia Stock Exchange for the period 2015 to 2019. Through purposive sampling selected 18 companies that meet the research criteria, so that the sample is 90 observations. Data testing method through multiple linear regression. The results of the study based on the F test showed that all independent variables in the study had a simultaneous effect on dividend payout ratio, while based on t-test resulting in profitability, company size and IOS had no effect on dividend payout ratio, but liquidity had an effect on dividend payout ratio and sales growth negatively affected dividend payout ratio.
Pengaruh Profitabilitas, Lagged Dividend, Size, dan Leverage pada Kebijakan Dividen Selaristi Izdihar; Suhendro Suhendro; Rosa Nikmatul Fajri
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 2 (2020): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.975 KB) | DOI: 10.33087/jiubj.v20i2.1012

Abstract

This study aims to examine and analyze the effect of profitability, lagged dividends, size, and leverage on dividend policy. The population in this study are companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (BEI) in 2016-2018. This type of research is quantitative research. Sampling with purposive sampling technique resulted in 19 companies in the consumer goods industry sector in 2016-2018 according to the specified criteria, in order to obtain 57 research data. This study uses multiple linear regression analysis with the SPSS version 23. IMB program. The results of this study concluded that profitability and lagged dividends affect the dividend policy. While size and leverage have no effect on dividend policy.
NON PERFORMING FINANCING PADA BANK UMUM SYARIAH DI INDONESIA Eka Prasetya Ningrum; Yuli Chomsatu Samrotun; Suhendro Suhendro
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 5, No 2 (2019)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.922 KB) | DOI: 10.35906/jep01.v5i2.422

Abstract

ABSTRAKDalam memberikan pembiayaan bank tidak lepas dari non performing financing dalam memberikan pembiayaan. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana pengaruh rasio keuangan (BOPO, CAR, ROA, dan FDR) terhadap non performing financing pada Bank Umum Syariah. Populasi dalam penelitian ini adalah Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2012-2018. Teknik pengambilan sampel menggunakan metode purposive sampling dan didapat 11 sampel. Metode analisis menggunakan analisis regresi linier berganda. Hasil analisis data menunjukkan bahwa variabel CAR, ROA, dan FDR berpengaruh negatif terhadap non performing financing, sedangkan variabel BOPO tidak berpengaruh terhadap non performing financing. Perbankan dalam menjalankan usahanya harus dapat menjaga nilai rasio yang dapat meningkatkan non performing finacing.Kata kunci : Non-Performing Financing; BOPO; CAR; ROA; FDR ABSTRACTIn providing bank financing, it cannot be separated from funding non-performing in offering aid. The purpose of this study is to find out and analyze how the influence of financial ratios (BOPO, CAR, ROA, and FDR) on non-performing financing at Islamic Commercial Banks. The population in this study was a Sharia Commercial Bank registered with the Financial Services Authority (OJK) for the 2012-2018 period. The sampling technique uses a purposive sampling method, and 11 samples are obtained. The method of analysis uses multiple linear regression analysis. The results of data analysis showed that the CAR, ROA, and FDR variables had a negative effect on non-performing financing. In contrast, the BOPO variable had no impact on funding non-performing. Banks in running their business must be able to maintain the value of the ratio that can increase non-performing financing.Keywords: Non-Performing Financing; BOPO; CAR; ROA; FDR
Analisis Penerapan Target Costing dalam Meningkatkan Efisiensi Biaya Produksi Singleface pada PT. Hilal Gemilang Khair Dian Setyaning Ayu; Suhendro Suhendro; Anita Wijayanti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1496.112 KB) | DOI: 10.37676/ekombis.v10i1.1476

Abstract

Competition in the manufacturing world makes companies have to have an accurate strategy in getting the right price in the market. Taking into account the costs incurred during production using the right method in the company can compete with fierce competition. The purpose of this research is to apply the target costing method in order to be able to streamline singleface production costs at PT. Hilal Gemilang Khair. The type of research used is qualitative research. Methods of data analysis using qualitative methods with case study design or case studies. Sources of data used are primary data and secondary data. Collecting data by conducting interviews, observation and documentation. The results showed that before using the target costing method, the costs incurred were Rp. 6,506,55/kg and after applying the target costing method, the cost obtained is Rp. 6,289.52/kg. From the results of the application of the target costing method, the company can make a cost efficiency of Rp. 217.04/kg with a percentage of 3.45%. From the results of the study it can be concluded that PT Hilal Gemilang Khair can apply the target costing method used as a single face production cost control.
Faktor-Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Jasa Subsektor Kontruksi Bangunan Di Bei Tahun 2016-2020 Oktavia Tri Kusuma Murti; Suhendro Suhendro; Anita Wijayanti
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 5 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.95 KB) | DOI: 10.47467/alkharaj.v4i5.999

Abstract

Penelitian ini bertujuan untuk menganalisis faktor yang mempengaruhi struktur modal pada perusahaan jasa subsektor kontruksi bangunan di Bursa Efek Indonesia (BEI) periode 2016-2020. Jenis penelitian ini adalah kuantitatif. Penelitian ini menggunakan purposive sampling dalam penentuan sampel sehingga dihasilkan 7 perusahaan yang memenuhi kriteria sampel. Metode yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil penelitian ini menunjukan bahwa variable struktur aktiva dan likuiditas berpengaruh terhadap struktur modal perusahaan jasa subsektor kontruksi bangunan. Profitabilitas dan ukuran perusahaan tidak berpengaruh terhadap struktur modal perusahaan jasa subsektor kontruksi bangunan.
ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, STRUKTUR ASET DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN HUTANG Ristiana Inda Sari; Suhendro Suhendro; Riana Rachmawati Dewi
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol 10 No 2: Juni 2021
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v10i2.4373

Abstract

ABSTRACT This study aims to examine and analyze the effect of profitability, firm size, asset structure, and managerial ownership on debt policy. The method in this research is quantitative. The sample selection used a purposive sampling method so as to obtain a sample of 21 property, real estate, and building construction companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019. The data used in this research is secondary data. The data analysis method used is multiple regression analysis. The results showed that profitability and firm size had an effect on debt policy. Meanwhile, the asset structure and managerial ownership have no effect on debt policy. Keywords: Profitability, Firm Size, Asset Structure, Managerial Ownership, Debt Policy
Faktor-Faktor yang Mempengaruhi Struktur Modal pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Dahlia Nur Muslimah; Suhendro Suhendro; Endang Masitoh
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 1 (2020): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.334 KB) | DOI: 10.33087/jiubj.v20i1.821

Abstract

The purpose of this study is to examine and analyze the factors that influence the capital structure. The independent variables in this study are profitability, liquidity, company size, and asset structure. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange in the period 2016-2018. The sample selection technique used in this study was purposive sampling and 34 company samples were obtained over a period of 3 years so that 102 company samples were obtained. The analytical method used in this study is multiple linear regression. The results of this study simultaneously show that profitability, liquidity, asset structure, and company size significantly influence the capital structure. The results of the research partially show that profitability, liquidity, and asset structure have an influence on capital structure, while company size has no effect on capital structure.
Analisis Determinan Pengungkapan Internet Financial Reporting pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tria Meinawati; Suhendro Suhendro; Endang Masitoh
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.253

Abstract

Internet Financial Reporting merupakan pelaporan informasi keuangan melalui internet. Tujuan dari penelitian ini menganalisis pengaruh dari Profitabilitas, Likuiditas, Ukuran Perusahaan, Umur Perusahaan dan Reputasi Auditor terhadap pengungkapan Internet Financial Reporting pada perusahaan Manufaktur di Indonesia. Populasi dalam penelitian ini yaitu seluruh perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia sampai dengan tahun 2018. Teknik pengambilan sampel dalam penelitian ini menggunakan metode Purposive Sampling dan diperoleh sampel sebanyak 89 perusahaan dengan periode pengamatan 2017-2018. Data sampel kemudian dianalisis menggunakan analisis regresi linear berganda menggunakan SPSS 22. Hasil dalam penelitian ini menunjukkan bahwa Profitabilitas, Ukuran Perusahaan, Umur Perusahaan dan Reputasi Auditor berpengaruh secara parsial terhadap pengungkapan Internet Financial Reporting. Sedangkan Likuiditas tidak berpengaruh secara parsial terhadap pengungkapan Internet Financial Reporting. Sedangkan secara simultan Profitabilitas, Likuiditas, Ukuran Perusahaan, Umur Perusahaan dan Reputasi Auditor secara bersama-sama mempunyai pengaruh terhadap pengungkapan Internet Financial Reporting.
Pengaruh Rasio Keuangan Terhadap Harga Saham Pada Perusahaan Manufaktur Aprilia Endah Setyo Widodo; Suhendro Suhendro; Purnama Siddi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.675

Abstract

This study aims to examine and analyze whether there is an effect of financial ratios on stock prices in manufacturing companies. The sample for this survey consists of 30 manufacturing companies with a population of 120 companies. Sampling with a targeted sampling process. The target of this survey is Manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2017-2020. The data analysis method used is multiple linear regression analysis which is then processed using SPSS 21 software. The survey results show that the proportion of the Debt to Asset Ratio (DAR) variable has an effect on stock prices with a significance value of 0.000 <0.05. The variable Debt to Equity Ratio (DER) has an effect on stock prices with a significance value of 0.004 <0.05. On the other hand, the Return On Equity (ROE) variable has no effect on stock prices with a significance value of 0.559 > 0.05. The Earning Per Share (EPS) variable has no effect on stock prices with a significance value of 0.651 > 0.05. So for the conclusion of this study resulted that the variables Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) affect stock prices. Meanwhile, the Return On Equity (ROE) and Earning Per Share (EPS) variables have no effect on stock prices.
Health Analysis of Bank Mandiri and Bank BCA with RGEC Method 2010-2014. Dwi Rahayu; Suhendro Suhendro
Jurnal Ilmiah Wahana Akuntansi Vol 11 No 1 (2016): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (81.498 KB)

Abstract

This study aims to determine the health level of Bank Mandiri and Bank BCA method RGEC 2010-2014. Descriptive research with quantitative approach. This study assesses the risk profile factors through NPL ratio and LDR, GCG factor, earnings factor through ROA, ROE, NIM and ROA, and the factor of capital through the CAR. Results of the study factors the Bank's risk profile has an average NPL of 2.1%, and the average LDR of 69.56%, while the value of BCA Bank NPL 0.51%, and 67.21% of its value LDR. Factors overall GCG shows the bank is able to meet the eleven aspects of GCG with the average received the title very well. Assessment assessed earnings of ROA, ROE, NIM and ROA Bank BCA has a better rating than the bank. Capital factor assessed with the CAR ratio of Bank Mandiri has an average of 18,06%, while 17,19% of BCA Bank. Thus, if judged by the factor capital, the bank has better performance than the BCA. Keywords: Health of Banks, RGEC